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Maintenance and Inspection of Event Recorder Units (Follow-Up)
… included in our initial audit report, Maintenance and Inspection of Event Recorder Units (Report 2018-S-19 ). About … to determine whether Transit complied with maintenance and inspection requirements pertaining to ERUs and whether … Transit was not in compliance with its ERU maintenance and inspection policy. For instance, train car inspections were …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followState Agencies Bulletin No. 1387
… Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial … OSC is now aligning personal service charges with the new COA. Following this conversion, agencies will be able to … pool as well as SFS chartfield strings mapped on the COA Profile as of May 4, 2015. OSC Payroll will be using this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Rotterdam – Water Rents (2016M-347)
… of our audit was to review the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … The Town of Rotterdam is located in Schenectady County and has a population of approximately 29,000. The Town, which … of our audit was to review the Towns water rent billing and collection procedures for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket … State Comptroller Thomas P DiNapoli and Westchester County District Attorney Miriam E Rocah …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionCity of Johnstown – Financial Management (2020M-134)
… Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed the required annual financial … or 2019 as of December 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate … The Council did not adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Raquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfStafford Fire Department, Inc. - Financial Management (2023M-110)
… whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances. Key Findings The Board and Treasurer did not properly manage the Department’s … the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To determine whether the costs reported by the School for Language and Communication Development on its …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management 2018M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Oyster BayEast Norwich Central School District Information Technology 2018M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyNew Paltz Central School District – Financial Condition (2014M-38)
… November 30, 2013. Background The New Paltz Central School District is located in portions of the Towns of New … New Paltz Central School District Financial Condition 2014M38 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Baldwin Public Library – Payroll (2013M-335)
… the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. Background … Union Free School District voters. Budgeted appropriations for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s Business Manager …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Comptroller DiNapoli Releases Municipal Audits
… of Farmingdale , Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook … ($37,338) without a competitive bid process. Town of Marlborough - Water and Sewer Financial Operations (Ulster … Village of Farmingdale Village of HastingsonHudson Town of Marlborough New Hyde Park Fire District Town of Red Hook …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Shelby – Financial Management (2012M-206)
… Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdf